财务治理主体

据此，我们认为：财务治理主体是拥有财权并参与配置财权的自然人或法人，而财务管理主体是财务活动的参与者与执行者；

Accordingly , financial affairs governance subject is the body that owns financial right and allocates financial right .

目标是协调财务治理主体之间的财务冲突，达到利益相关者价值最大化。

The goal of the financial governance is to harmonize the financial conflicts of the financial subjects to maximize the interest-relevant groups ' value .

激励机制是对财务治理主体进行有效激发，调动其参与治理和经营的积极性，为企业创造更大的财务效益，监督机制则是对财务治理主体行为进行有效制约，促使治理主体各尽其责。

Incentive mechanism is effective for financial management subject to arouse , engage their participation in governance and business initiatives for enterprises to create greater financial benefits , supervision of financial management is effective control of the main acts to promote governance body to do his duty .

包括财务治理的主体、客体、目标模式以及其他相关内容。

The frame includes the subject , the object , the mode and other related contents of the financial governance .

财务治理的主体是股东、经营者、债权人、员工、政府、社区、供应商等为企业提供了专用性资产的利益相关者。

The subjects of the financial governance are shareholders , managers , bondholders , staffs , government , communities , and providers , who offered the special assets for corporation .

对财务治理的概念、主体、客体、目标、机制等基本理论有了深入的研究。

And they have carried out the further research on the fundamental theory of finance governance , including the concepts 、 subjects objects objectives mechanisms and so on .

财务治理模式研究的是财务治理主体如何处理财务客体问题，是理论联系实际的桥梁，而这方面的研究正是当前财务治理研究的薄弱环节。

Finance governance pattern focus on how financial subjects deal with the financial objects . It is the way of combining theory with practice and also the weak link of finance governance research at the present time .

审计委员会制度与公司财务治理二者之间的关系表现为服务主体和实现目标的手段，而且财务治理行为主体的权力配置与行使是审计委员会监督的内容之一。

Both the auditing commission and corporate finance governance share the same service subject and target . The power allocation and performance of the agent of finance governance is part of the supervision content of the auditing commission .